Ark. Code § 26-51-315

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-51-315 - Community Match Rural Physician Recruitment Program incentives

There is allowed an exemption from the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for a community match income incentive received by a taxpayer under the Community Match Rural Physician Recruitment Program, §§ 6-81-701 - 6-81-722.

Ark. Code § 26-51-315

Added by Act 2017, No. 763,§ 1, eff. for tax years beginning on and after 1/1/2017.